Date: 20030107
Docket: A-796-00
Neutral citation: 2003 FCA 2
CORAM: STRAYER J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
LESLIE ANN RUTLEDGE
Respondent
REASONS FOR ORDER
STRAYER J.A.
[1] This is an application by the respondent to dismiss the appeal for mootness. The main argument made by the respondent is that the original tax liability of the respondent for property received from her husband without consideration is moot because the appellant has now admitted that there is no longer any tax liability of her husband in respect of the taxation year in which the property was transferred to her nor in respect of preceding taxation years.
[2] The substance of the appeal to this Court, however, is as to the powers of the Tax Court to reinstate an appeal in that Court, as it did here, after the taxpayer had withdrawn her appeal. That question is not moot. Further I am not satisfied from the language of the Income Tax Act that the respondent's tax liability can necessarily be assumed to have been extinguished. That may well be the effect of section 160 of the Income Tax Act but I believe it is a matter upon which argument should be heard, presumably in the first instance by the Tax Court if the appeal was properly reinstated.
[3] The motion to quash the appeal will therefore be dismissed, with costs in the cause.
(s) "B.L.Strayer"
J.A.
NAMES OF COUNSEL AND SOLICITORS OF RECORD
STYLE OF CAUSE: HER MAJESTY THE QUEEN v. LESLIE ANN RUTLEDGE
MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES
REASONS FOR ORDER OF THE HONOURABLE MR. JUSTICE STRAYER
WRITTEN REPRESENTATIONS BY:
Linda L. Bell FOR THE APPELLANT
Thomas M. Boddez FOR THE RESPONDENT
SOLICITORS OF RECORD:
Morris A. Rosenberg FOR THE APPELLANT
Deputy Attorney General of Canada
Vancouver, British Columbia
Thorsteinssons FOR THE RESPONDENT
Tax Lawyers
Vancouver, British Columbia